Please Give me Clarity About the concept i.e,
A person booked hotel in Oyo app.i)Both Oyo and Hotel are registered persons.
ii) Oyo ,Hotel,Person(Proprietor) are registered persons.
Who want to file returns and where we want to file returns in Gst Portal?
Breifly Explain the Procedure for both cases?
Dear
Where the Hotel is registered in GST then GST shall be paid by Hotel .
Hotel will report all such transactions in GSTR 1 & in 3B .
And
In term of Section 52(4) of CGST Act read with rule 67 the E-commerce (Oyo) will collect TCS & file monthly return in GSTR 8. (For commission reced from hotel)
CAclubindia
